The Rates Regulations (Northern Ireland) 2007

Cost of collection

4.—(1) For the purpose of this paragraph and paragraph 4 of Schedule 2—

(a)the total cost of collection for any district for any year shall be the proper proportion of the total cost of collection for that year for the whole of Northern Ireland;

(b)the total cost of collection for any district shall be determined by ascertaining the net cost of levying rates during the year including such proportion as the Department considers appropriate of—

(i)expenses attributable in part to the matters aforesaid and in part to other matters; and

(ii)expenses incurred by way of superannuation and of compensation for loss of office or loss of diminution of emoluments,

but not including any allowances made to owners under Articles 20 or 21;

(c)the proper proportion for any district of the total cost of collection for any year is the proportion which the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list in the district bears to the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list in Northern Ireland; and

(d)in making any apportionment of costs, whether between districts or between hereditaments or any parts of any hereditaments in the capital value list and hereditaments or any parts of any hereditaments in the NAV list in a district, the Department may take into account, as it considers appropriate, the changes which occurred as a result of the coming into effect of the Rates (Capital Values, etc.) (Northern Ireland) Order 2006(1) and the Rates (Amendment) (Northern Ireland) Order 2006(2).

(2) For the purpose of this paragraph, when the cost of collection for any district has been ascertained the cost of collection of capital value rates for the district shall be determined in accordance with sub-paragraphs (3) and (4).

(3) The cost of collection of capital value rates for any district for any year shall be the proper proportion of the total cost of collection for that year of rates for the district.

(4) The proper proportion of the total cost of collection for any year is the proportion which the aggregate rateable capital values of hereditaments or any parts of any hereditaments in the capital value list in the district bears to the total rateable NAV of hereditaments or any parts of any hereditaments in the NAV list and the total rateable capital value of hereditaments or any parts of any hereditaments in the capital value list.